| EXHIBIT      21                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
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| Subsidiaries      of the Registrant                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | State      or |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Jurisdiction      of |
| Name                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Incorporation |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Arizona      Mail Order Company,      Inc.                                                                                                       | Delaware |
| Bedford      Fair Apparel,      Inc.                                                                                                             | Delaware |
| C.S.A.C.,      Inc.                                                                                                                              | Delaware |
| C.S.F.,      Corp.                                                                                                                               | Delaware |
| C.S.I.C.,      Inc.                                                                                                                              | Delaware |
| Catalog      Fulfillment Co,      Inc.                                                                                                           | Arizona |
| Catalog      Receivables,      LLC                                                                                                               | Delaware |
| Catalog      Seller,      LLC                                                                                                                    | Delaware |
| Catherines      C.S.A.C.,      Inc.                                                                                                              | Delaware |
| Catherines      C.S.I.C.,      Inc.                                                                                                              | Delaware |
| Catherines      Direct,      LLC                                                                                                                 | Delaware |
| Catherines      of California,      Inc.                                                                                                         | California |
| Catherines      of Nevada,      Inc.                                                                                                             | Nevada |
| Catherines      of Pennsylvania,      Inc.                                                                                                       | Tennessee |
| Catherines      Partners-Washington,      G.P.                                                                                                   | Washington |
| Catherines      Partners-Texas,      L.P.                                                                                                        | Tennessee |
| Catherines      Partners-Indiana,      L.L.P.                                                                                                    | Indiana |
| Catherines      Stores      Corporation                                                                                                          | Tennessee |
| Catherines      Stores of Indiana,      Inc.                                                                                                     | Indiana |
| Catherines      Stores of Texas,      Inc.                                                                                                       | Texas |
| Catherines,      Inc.                                                                                                                            | Delaware |
| Catherines.com,      Inc.                                                                                                                        | Delaware |
| Catherines.com,      Inc.                                                                                                                        | Tennessee |
| CCTM,      Inc.                                                                                                                                  | Delaware |
| Charm-Fin      Stores,      Inc.                                                                                                                 | Delaware |
| Charming.com,      Inc.                                                                                                                          | Delaware |
| Charming      J V,      Inc.                                                                                                                     | Delaware |
| Charming      Shoppes Interactive,      Inc.                                                                                                     | Delaware |
| Charming      Shoppes of Delaware,      Inc.                                                                                                     | Pennsylvania |
| Charming      Shoppes Outlet Stores,      LLC                                                                                                    | Delaware |
| Charming      Shoppes Receivables      Corp.                                                                                                     | Delaware |
| Charming      Shoppes Seller,      Inc.                                                                                                          | Delaware |
| Charming      Shoppes Street,      Inc.                                                                                                          | Delaware |
| Charming      Shoppes Voucher Receivables,      Inc.                                                                                             | Delaware |
| Chestnut      Acquisition Sub,      Inc.                                                                                                         | Delaware |
| Crosstown      Traders,      Inc.                                                                                                                | Delaware |
| CS      Insurance      Ltd.                                                                                                                      | Bermuda |
| CS      Investment      Company                                                                                                                  | Delaware |
| CSD      Acquisition      Corp.                                                                                                                  | Delaware |
| CSGC,      Inc.                                                                                                                                  | Ohio |
| CSI      Charities,      Inc.                                                                                                                    | Pennsylvania |
| CSI      Industries,      Inc.                                                                                                                   | Delaware |
| CSI-DR,      Inc.                                                                                                                                | Dominican      Republic |
| CSIM,      Inc.                                                                                                                                  | Delaware |
| CSPE,      LLC                                                                                                                                   | Pennsylvania |
| Ericool      Co.      Ltd.                                                                                                                       | Hong      Kong |
| Evatone      Trading      Ltd.                                                                                                                   | Hong      Kong |
| Fashion      Bug of California,      Inc.                                                                                                        | California |
| Fashion      Bug Direct,      LLC                                                                                                                | Delaware |
| Fashion      Service      Corp.                                                                                                                  | Delaware |
| Fashion      Service Fulfillment      Corporation                                                                                                | Delaware |
| FB      Apparel,      Inc.                                                                                                                       | Indiana |
| FB      Clothing,      Inc.                                                                                                                      | Indiana |
| FB      Distro,      Inc.                                                                                                                        | Indiana |
| FB      Distro Distribution Center,      LLC                                                                                                     | Delaware |
| Fashion      Bug Retail Companies,      Inc.                                                                                                     | Delaware |
| FB      Distro SM,      Inc.                                                                                                                     | Indiana |
| Figi’s      Business Services,      Inc.                                                                                                   | Wisconsin |
| Figi’s      Gifts,      Inc.                                                                                                               | Wisconsin |
| Figi’s,      Inc.                                                                                                                          | Wisconsin |
| Figi’s      Mail Order Gifts,      Inc.                                                                                                    | Wisconsin |
| FSHC,      Inc.                                                                                                                                  | Delaware |
| Home      ETC,      Inc.                                                                                                                         | Delaware |
| KAFCO      Development Co.,      Inc.                                                                                                            | Pennsylvania |
| Kirkstone      Ltd.                                                                                                                              | Hong      Kong |
| KS      Investments      Ltd.                                                                                                                    | Bermuda |
| LANCO,      Inc.                                                                                                                                 | Delaware |
| Lane      Bryant Direct,      LLC                                                                                                                | Delaware |
| Lane      Bryant of Pennsylvania,      Inc.                                                                                                      | Pennsylvania |
| Lane      Bryant Purchasing      Corp.                                                                                                           | Ohio |
| Lane      Bryant Purchasing      Corporation                                                                                                     | Delaware |
| Lane      Bryant,      Inc.                                                                                                                      | Delaware |
| Lane      Bryant Woman Catalog,      Inc.                                                                                                        | Delaware |
| LB      International Licensing, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | Delaware |
| LM&B      Catalog,      Inc.                                                                                                                 | Delaware |
| M      and A Joint Ventures,      LLC                                                                                                            | Delaware |
| Modern      Woman Specialty,      Inc.                                                                                                           | California |
| Modern      Woman, Inc.      (Delaware)                                                                                                          | Delaware |
| Modern      Woman, Inc.      (MI)                                                                                                                | Michigan |
| Monterey      Bay Clothing Company,      Inc.                                                                                                    | Delaware |
| Outlet      Division Management Co.,      Inc.                                                                                                   | Delaware |
| Outlet      Division Store Co.,      Inc.                                                                                                        | Delaware |
| PC      Flowers & Gifts.com LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Delaware |
| Petite      Sophisticate,      Inc.                                                                                                              | Delaware |
| Petite      Sophisticate Management Co.,      Inc.                                                                                               | Delaware |
| PSTM,      Inc.                                                                                                                                  | Delaware |
| Rose      Merge Sub,      Inc.                                                                                                                   | Tennessee |
| Sentani      Trading      Ltd.                                                                                                                   | Hong      Kong |
| Shoetrader,      Inc.                                                                                                                            | Pennsylvania |
| Sierra      Nevada Factoring,      Inc.                                                                                                          | Nevada |
| Spirit      of America,      Inc.                                                                                                                | Delaware |
| White      Marsh Distribution,      LLC                                                                                                          | Maryland |
| Winks      Lane,      Inc.                                                                                                                       | Pennsylvania |
| Yardarm      Trading      Ltd.                                                                                                                   | Hong      Kong |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| 2724      Other companies(1)                                                                                                                     | Various |

| (1) | Consists      primarily of consolidated wholly-owned subsidiary companies that have      done, are doing, or will be doing business as retail women’s apparel      stores under our Fashion Bug, Fashion Bug Plus, Catherines, Lane Bryant,      Lane Bryant Outlet, Petite Sophisticate, and Petite Sophisticate Outlet      brand names. |
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